This study aims to discover implementation of BPHTB tax imposition at the BKD Karanganyar Regency Office as a Local Government Agency in the context of imposition of Local Taxation in Karanganyar Regency. Through Regional Regulation No. 14 of 2010 which was later updated by Regional Regulation No. 5 of 2015 concerning Acquisition Duty of Rights on Land and Building (BPHTB), the Karanganyar Regency Government of Central Java Province has accommodated regulations regarding the collection of BPHTB. This is interesting, because Karanganyar Regency is one of the areas in Central Java Province which is also the Solo Raya region which allows value of land to continue to increase, so that proper regulations are needed to accommodate this so that it can be utilized further. Tax and retribution are the main source of revenue for PAD from the Karanganyar Regency Government. This study is an empirical and descriptive study that aims to acquire knowledge through a direct path to the object. Primary data is obtained directly through interviews, and secondary data is collected through literature books and statutory regulations. In this study, sampling was carried out at the Local Government Finance Office of Karanganyar Regency. Karanganyar Regency is an area located in Central Java Province which has a government administration area based on Law Number 13 of 1950 with 17 Districts and 162 Villages. The Regional Regulation on BPHTB in Karanganyar Regency was implemented in 2010 as a response to the enactment of Law N. 28 of 2009 concerning Regional Taxes and Regional Retributions. The enactment of Regional Regulation No.5 of 2015 as a revision of Perda No. 14 of 2010 concerning BPHTB in Karanganyar Regency is implemented without contradicting Law no. 28 of 2009. In addition to the implementation of the Regional Regulation no. 5 of 2015 can increase PAD.